closing of account


closing of account
Экономика: закрытие счёта

Универсальный англо-русский словарь. . 2011.

Смотреть что такое "closing of account" в других словарях:

  • Closing (sales) — Closing is a sales term which refers to the process of making a sale. The sales sense springs from real estate, where closing is the final step of a transaction. In sales, it is used more generally to mean achievement of the desired outcome,… …   Wikipedia

  • Closing entries — are journal entries made at the end of an accounting period to transfer temporary accounts to permanent accounts. An income summary account may be used to show the balance between revenue and expenses, or they could be directly closed against… …   Wikipedia

  • closing balance — ➔ balance1 * * * closing balance UK US noun [C] ► BANKING, ACCOUNTING the amount of money in an account at the end of an accounting period: »The opening balance should reflect the closing balance on your previous statement. → Compare OPENING… …   Financial and business terms

  • closing entry — ➔ entry * * * closing entry UK US noun [C] ► ACCOUNTING the final entry in an accounting period before moving it to a balance sheet (= an account that calculates profit and loss) …   Financial and business terms

  • Closing Entry — A journal entry made at the end of the accounting period. The closing entry is used to transfer data in the temporary accounts to the permanent balance sheet or income statement accounts. The purpose of the closing entry is to bring the temporary …   Investment dictionary

  • closing — / kləυzɪŋ/ adjective 1. final or coming at the end 2. at the end of an accounting period ● At the end of the quarter the bookkeeper has to calculate the closing balance. ■ noun ♦ the closing of an account the act of stopping supply to a customer… …   Marketing dictionary in english

  • closing — / kləυzɪŋ/ adjective 1. final or coming at the end 2. at the end of an accounting period ● At the end of the quarter the bookkeeper has to calculate the closing balance. ■ noun 1. ♦ the closing of an account the act of stopping supply to a… …   Dictionary of banking and finance

  • account closing — termination of an account (in a bank, etc.) …   English contemporary dictionary

  • closing balance — balance of an account after a particular period …   English contemporary dictionary

  • Closing balance —   An ISO term. The balance of entries posted to the account at the close of the statement period …   International financial encyclopaedia

  • closing entries — Final entries made at the end of an accounting period to close off the income and expense ledgers to the profit and loss account …   Accounting dictionary

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